i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?
ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules?
Iii. Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules?
States/UT
Order No. & Date
KAR ADRG 80/2021 dated 31.12.2021
Order date
31-12-21
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